Auditing ecosystem and strategic accounting in the digital era : global approaches and new opportunities
著者
書誌事項
Auditing ecosystem and strategic accounting in the digital era : global approaches and new opportunities
(Contributions to finance and accounting)
Springer, c2021
大学図書館所蔵 全5件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references and index
内容説明・目次
内容説明
This book examines current topics and trends in strategic auditing, accounting and finance in digital transformation both from a theoretical and practical perspective. It covers areas such as internal control, corporate governance, enterprise risk management, sustainability and competition.
The contributors of this volume emphasize how strategic approaches in this area help companies in achieving targets. The contributions illustrate how by providing good governance, reliable financial reporting, and accountability, businesses can win a competitive advantage. It further discusses how new technological developments like artificial intelligence (AI), cybersystems, network technologies, financial mobility and smart applications, will shape the future of accounting and auditing for firms.
目次
Chapter 1. The Role of Jurisdictional Power of SAIs in Increasing the Effects of Public Auditing and the Ethics of Fiscal Jurisdiction.- Chapter 2. The Role of Local Governments in Accounting Climate Change and Carbon Management: Recent Developments in Turkey.- Chapter 3. Contemporary Developments on Sustainability Accounting and Reporting: An Overview Perspective.- Chapter 4. Investigation of the Duty of Public Internal Auditors with AHP Method in Turkey.- Chapter 5. The Impact of IFRS Adoption on Information Asymmetry: Evidence From Takeovers.- Chapter 6. Relationship between Fraud Auditing and Forensic Accounting.- Chapter 7. Assurance Expectations Extending from the Check Lists to the Strategy and Internal Control Performance.- Chapter 8. Materiality in independent audit and sustainability reports assurance.- Chapter 9. Analyzing corporate governance disclosures in type II agency problems in Indonesia.- Chapter 10. Effect of Gender on the Board of Directors and Independent Audit Team on Corporate Earnings Management Behavior of Banking Sector.- Chapter 11. Vetting Client Datasets Using an Audit Decision Support System: An Enhancement in Creating Audit-Evidence.- Chapter 12. An Evaluation of Voluntary Disclosure Level of Listed Banks in Borsa Istanbul during the period from 2013 to 2017.- Chapter 13. The Importance of Branding for Organizations: Decision Mechanism on Willingness to Pay a Price Premium for Branded Audit Services in Emerging Markets.- Chapter 14. Common Audit Deficiencies under the Audit Quality Microscope.- Chapter 15. Cryptocurrency and Corruption: Auditing with Blockchain.- Chapter 16. Reflections of developments in information technologies to internal audit: Blockchain technology and continuous auditing.- Chapter 17. Artificial Intelligence in Computer-Aided Auditing Techniques and Technologies (CAATTs) and an Application Proposal for Auditors.- Chapter 18. Cost Controlling System "Just-in-time (JIT)" amidst the Covid-19 Pandemic: An Advantage or Disadvantage in the Digital Era? Conceptual Framework.- Chapter 19. The Investigation of Accounting Value Relevance in The Information Technologies Sector: Evidence From Turkey.
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